Information from the IRS

Fact sheets and guidance

On-Line Educational Resources From the IRS - Political Campaign Intervention by 501(c)(3) Organizations

Tax Guide for Churches and Religious Organizations
August 2008
IRS guide on complying with federal laws. It includes a long section, with examples, on permissible and impermissible election year activities and advocacy.

Internal Revenue Service Rev. Rul. 2007-41
June 2007
IRS guidance to charities and religious organizations on avoiding violations of the prohibition on partisan intervention in elections.

Fact Sheet 2006-17
February 2006
Fact sheet released by IRS to provide information to help section 501(c)(3) organizations stay in compliance with the federal tax law. Many of the types of political intervention activities addressed in the fact sheet were those that came under scrutiny during the 2004 election cycle.

IRS Fact Sheet 2002-10: IRS Procedures for Complaints Submitted by Third-Parties
March 2002

Political Activities Compliance Initiative

Memo to Revenue Agents
July 2008
Directive for IRS agents examining cases involving possible prohibited political activity on the Internet.

IRS 2008 PACI Program Letter to EO Employees on 2008 Political Season
April 2008
This letter outlines goals with respect to the Political Activities Compliance Initiative for the 2008 election cycle. Provides new information on cases of possible political campaign intervention by charities involving websites, particularly when websites of Section 501(c)(3) organizations maintain links to websites of other organizations.

Press Release from IRS on Continuation of PACI Program during 2008 Election Season
April 2008

IRS's Initial Findings from the 2006 Political Activities Compliance Initiative
June 2007

PACI 2004 Report
May 2005